HMRC not charging daily penalties for 2019 lates

The lates file penalties for 2019 appear to have gone from £100 straight to £300 ignoring the £900

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Did  HMRC fail to advise taxpayers of daily penalties due to Covid. Daily penalties cannot be charged unless the taxpayer is warned. Did HMRC fail to warn the 2019 late filers?

Interesting case on Ated late filing, Heacham Holidayd ltd (TC 7883) per Taxation taxpayer appeal allowed on daily penalties as HMRC did not warn about daily penalties. Interesting as HMRC did not at the relevant time know that a return was due

 

But I have yet to see any daily penalties for 2019 late filers on self-assessment. All appear to leap from £100 to £300. Not being late myself no idea why the dailies have fallen out, but did HMRC just not get the letters out?

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By Paul Crowley
11th Dec 2020 17:45

Missed that completely
Probably the least deserved Covid assistance so far
Returns (most) due January 2020

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